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Refundable Credits
Law
USC 26
Internal Revenue Code
Income Taxes
NORMAL TAXES AND SURTAXES
Determination of Tax Liability
CREDITS AGAINST TAX
Refundable Credits
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Section
31
Tax withheld on wages
Section
32
Earned income
Section
33
Tax withheld at source on nonresident aliens and foreign corporations
Section
34
Certain uses of gasoline and special fuels
Section
35
Health insurance costs of eligible individuals
Section
36
First-time homebuyer credit
Section
36B
Refundable credit for coverage under a qualified health plan
Section
37
Overpayments of tax